déclarations

Déclarations, the plural of déclaration, are formal or explicit statements of facts, intentions, or beliefs. The term is used in everyday speech as well as in official and legal contexts. It derives from the verb déclarer and ultimately from Latin declarare, meaning to make clear or to reveal.

In administrative and legal settings, declarations are often required by law or regulation. A tax declaration reports income and liabilities to tax authorities; a customs declaration describes goods moving across borders; a sworn declaration or déclaration sur l’honneur asserts facts under penalty of perjury. Declarations of assets, income, or property are used in civil proceedings, public office, and anti-corruption regimes. In civil law, a declaration can form part of contract formation, such as a unilateral declaration of intent, or be used to certify rights, ownership, or status.

Historically and politically, declarations are public statements that articulate principles, intentions, or claims. Notable examples include political or diplomatic declarations, as well as foundational documents such as declarations of rights or independence, which seek to set forth universal or collective principles and justify action.

In computing and information technology, declarations introduce names and types of entities such as variables, constants, and functions, without immediately executing code. This use is distinct from statements, which perform actions. Declarations thus serve to define the structure or existence of elements within a system before any operational steps are taken.